I remember reading this somewhere, but I don't see it in this FAQ... http://www.geocities.com/rraattbbooyy/docs/newfaq.html#6.3
Kramer is wearing those shoes that George got from Jimmy. On the bottom of the shoes when Kramer has his feet up on the coffee table in Jerry's apartment, you can see the brand name of the shoe, and in other shots of that same scene, there is a piece of white tape covering up the brand name. I forgot the brand it showed.
East